1. The Gemara explains the dispute about whether the new year for Ma'aser Behemah begins on the first of Elul or the first of Tishrei.

2. There is a dispute about when the world was created.

3. The Gemara discusses how we know that all people are judged on Rosh Hashanah.

4. The Jews are judged on Rosh Hashanah, before the Nochrim are judged.

5. Even though the Shofar announcing Yovel was sounded only on Yom Kippur, Yovel starts from Rosh Hashanah.

A BIT MORE

1. The opinion that understands that it is the first of Elul derives that just as Ma'aser of produce is separated close to when the produce is ripe, Ma'aser Behemah should be the first of the month after the sheep are born (which is usually Av). The other opinion says that just as the new year of Ma'aser of produce is the first of Tishrei, the new year for Ma'aser Behemah is the first of Tishrei.

2. Rebbi Eliezer: The world was created in Tishrei. Rebbi Yehoshua: The world was created in Nisan.

3. The verse states, "From the beginning of the year until the end of the year," implying that everything that will occur to every person during the entire year is determined from the first day of the new year, which is Rosh Hashanah.

4. This is implied by the fact that the words, "For it is law for Yisrael," is written before the words, "Judgement by the G-d of Yakov."

5. Rebbi Yishmael says that the servants who would be freed because of Yovel would stop working from Rosh Hashanah, and then they would leave their masters after Yom Kippur.